Required information [The following information applies to the questions displayed below] Home Hardware reported beginning inventory of 35 shovels, for a total cost of $175. The company had the following transactions during the month: January 2 Sotd 9 shovels on account at a selting price of $10 per unit. January 16 Sold 12 shovels on account at a selting price of $10 per unit. January 18 Bought 4 shovels on account at a cost of $5 per unit. January 19 sotd 12 shovets on account at a selling price of $10 per unit. January 24 Bought 12 shovels on account at a cost of $5 per unit. January 31 Counted inventory and determined that 15 units were on hand. 2. Prepare the journal entries that would be recorded using a perpetual inventory system, including arly "book-to-physical" adjust that might be needed, (If no entry is required for a transaction/event, select "No Journal Entry Required" In the first account fineld.)